- The study of Bandokjy (2005) entitled by : “ The Small Industrial Enterprises in Jerash City” aimed at
identifying the financial and economic difficulties concerning these enterprises. And the study
concluded that the owners of these enterprises lack the administrative skills regarding planning and
organization and they were unable to face the economic problems because of the low capital of these
enterprises.
- The study of Smerat (2009) entitled by : “The Financial and The Administrative Problems Facing the
Small Enterprises in the South”, aimed to identify the problems facing the owners of the small
enterprises in the South of Jordan. And the study was conducted on a sample consisted of 260
enterprises using a questionnaire included five dimensions (establishment, funding, administration, state
support, surrounding environment). The study concluded that the most important problems facing the
small enterprises were lack of capital , shortage of accounting, marketing and administrative
experiences and their inability of getting help from financial statements for planning and predicting of
the future cash flows.
- The study of Qashi and Abadi (2010) entitled by : “The Impact of the Absence of Accounting Strategy
in the Small and Medium Enterprises on the Performance Efficiency”, aimed at identifying the extent of
the accounting strategy availability represented in the conceptual frame of accosting in the small and
medium-sized enterprises in Jordan. The study concluded that most of the items of the accounting
conceptual frame were not found in the accounting information system used in the small and mediumsized
enterprises represented by not preparing all the required financial statements and lack of all of the
qualitative characteristics of the accounting information in the statements in these enterprises which
lead to some negative effects as the accountants’ low salaries and these enterprises were unable to Keep
up with the big enterprises.
- The study of Bin-Aishi (2013) entitled by: “ The Impacts of Applying the Financial Accounting System
on the Environment of Small and Medium-Sized Enterprises in Algeria”, aimed to reveal the extent of
the Algerian environment’s compatibility with the accounting system and the extent of applying the
accounting system in the Algerian environment. The study concluded the necessity to rehabilitate
employees of the enterprises and their accounting systems in line with the International accounting
standards because these systems lack of commitment to unified accounting standards.
This study is significant because it is –according to the researcher’s knowledge- is the first study
discussed the status of the accounting system in the small and medium enterprises-sized in Jordan.